PRO FOOTBALL; Manning's Last Call May Signal a Turnaround

By LYNN ZINSER

Published: January 4, 2005

In a year full of momentous decisions, some that turned out bad, others that turned out worse, the very last one of the Giants' season will be the one that helps propel them through the off-season.

Quarterback Eli Manning, in the waning seconds of the final game on Sunday night against Dallas, showed the Giants what they had been waiting to see. He stood under center, surveying the defense, taking his time despite the game clock ticking down, and made the perfect choice to change the pass play that had been called into a running play that would win the game.

''It was one of those cat-and-mouse games that took place the entire ballgame,'' Giants Coach Tom Coughlin said. ''He did an outstanding job there because he kept his poise and his cool, if you will, standing over the ball. It's what allowed him to make that decision because there is always a certain amount of risk involved.''

There was little about Manning's season that was not risky, starting with the decision last April to trade a slew of draft picks for him and hand him the keys to the franchise. The biggest risk of all may have been Coughlin's decision to make him the starter in mid-November, throwing him at the helm of a wobbling team about to face the N.F.L.'s toughest defenses.

But it seemed to finally pay off Sunday night. On Monday, despite the team's eight straight losses and its 6-10 record, the Giants left their locker room after the final team meeting with smiles on their faces and hope on their minds, thanks to the season-ending victory engineered by Manning.

''His development over the last three weeks has been phenomenal,'' running back Tiki Barber said. ''I think we give a lot of credit to Eli because he developed quickly. I think the game slowed down for him and he was able to make some decisions and be a leader and a general out there for us. I am excited to see what he is going to do.''

That Manning will start next season is about the only thing the Giants players can be completely confident of. They know management is contemplating an overhaul in response to two dismal seasons. They know that players who were once thought of as the core of the team -- like receiver Ike Hilliard, tackle Luke Petitgout and safety Shaun Williams -- are in danger of being jettisoned.

The losing streak will have its victims, but in the end, Manning believes it will make him better. He learned under fire, his every mistake magnified, but he saved his best moment for last.

''I felt more comfortable,'' Manning said of his final game. ''I had a good feel for our offense. I knew what to do. I wasn't nervous. I was seeing the defenses. I was seeing coverages and making the right reads. I think I felt more confident in what I was doing.''

The Giants, in turn, are suddenly much more confident in him.

Photo: Eli Manning struggled after he took the helm of the Giants in mid-November, but he gradually gained poise. (Photo by Shannon Stapleton for The New York Times)